13.01

From Corrective Action Plan AZ

Information and Communication

Principle 13 - Use Quality Information

Attribute 13.01 - Management should obtain or generate relevant, quality information and use it to support the functioning of the internal control system.

Attributes

The following attributes contribute to the design, implementation, and operating effectiveness of this principle:

  • Identification of Information Requirements
  • Relevant Data from Reliable Sources
  • Data Processed into Quality Information

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